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TMI Blog2009 (10) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal in the case of Larsen & Toubro Ltd. and the contention of the Applicants is that they are only procuring orders on commission basis. In these circumstances the pre-deposit of amount of service tax, interest and penalties are waived for hearing of the Appeal. Stay Petition is allowed. - S.T.Ap.12/08 - - - Dated:- 14-10-2009 - SHRI S.S. KANG, VICE PRESIDENT and SHRI M. VEERAIYAN, TECHN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearing and forwarding agent. 2. The Commissioner(Appeals) directed the Applicant to deposit an amount of Rs.10,00,000/-(Rupees Ten Lakhs only) for hearing the Appeal and Applicant failed to make deposit as per the stay order passed by the Commissioner(Appeals). Hence the Appeal filed by the Applicant was dismissed for non-compliance to the provisions of Section 35F of Central Excise Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) Ltd. (supra) which stands over-ruled by the decision of the larger Bench of the Tribunal in the case of Larsen Toubro Ltd. (supra) and the contention of the Applicants is that they are only procuring orders on commission basis. In these circumstances the pre-deposit of amount of service tax, interest and penalties are waived for hearing of the Appeal. Stay Petition is allowed. 6. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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